File a tax complaint online. Samples of applications to the tax office: general rules for filling out
Sometimes the tax inspectorate does not fully fulfill its functions and duties in relation to citizens. For example, she did not respond to a citizen’s written request, did not provide the information requested by him, or provided a tax deduction and delayed tax refunds.
Thus, one can complain both about the actions of tax inspectorates and about their inaction.
This article talks about where and how to file a complaint with the tax office.
Where to file a tax complaint?
A complaint about the work of the tax inspection takes place in several stages:
- Initially, a complaint is filed with the tax office at the applicant's place of residence;
- Then you need to send a complaint to the tax office of the applicant region;
- And only in the last turn should the appeal be sent to the central apparatus - the Federal Tax Service.
Attention
We draw your attention to the fact that it is necessary to send an appeal to a higher tax authority through the tax authority to which the complaint is written.
In the event that the inspection is inactive and the conflict is not resolved, should contact the following authorities:
Complaints - Building Block
- The prosecutor's office;
How to file a complaint with the tax office?
Complaint to the tax authority can be submitted as follows:
- Through online appeal;
- By applying personally. It is important here that the applicant has 2 copies of the application in his hands. The first copy remains in the tax, and on the second the inspector must put his signature and the date of adoption;
- By sending a registered letter. Before you send a letter, you must ask the mail officer to draw up an inventory of the attachment in 2 copies. The first is sent to the inspection together with the letter, and the second is certified by the postal worker and remains with the applicant. You must also order a delivery notification service.
How to file a tax complaint online?
The tax service has an official website with which a registered user can send an online appeal.
Attention
To register on the website of the Federal Tax Service, you need to contact the nearest tax office with a passport, after which the applicant will be given a registration card with the data for entering the website.
After the user has registered on the website of the Federal Tax Service, he can send a complaint. To do this, you must:
- On the main page of the site go to the tab “Individuals”;
- Next, the system takes the user to a page with a list of services provided, among which you need to select “Filing a complaint to the tax authorities”;
- On the next page, the user must select one of the four proposed situations. In order to file a complaint, you must select "I want to file a complaint about the actions / omissions of the tax authorities";
- On the newly opened page, the user can familiarize himself with the information provided. For example, how a complaint is made. After studying the information, the user is prompted to act according to further instructions.
Tax complaint to the prosecutor
A complaint about the tax service should be sent to the prosecutor only if the rights of the taxpayer were grossly violated.
It is necessary to contact the prosecutor's office at the location of the Federal Tax Service Inspectorate. You can make a statement on paper and take it to the prosecutor’s office in person, or you can send an electronic appeal. For this:
- In the Internet reception of the Prosecutor General’s Office, the applicant must select his region in the drop-down menu “Prosecution Bodies in the Subjects of the Russian Federation”;
- After that, the system transfers the user to the Internet reception of the prosecutor's office in his region. There, the user needs to study the proposed information, after which you need to click the "Agree" button;
- Then the applicant is invited to fill out a form where it is necessary to enter the requested data in the corresponding empty fields:
- Address;
- Email;
- Telephone;
- Area;
- To whom the appeal is addressed;
- The text of the appeal;
- If necessary, you can attach documents related to the topic of the complaint. To do this, use the "Select File" button;
- After the form is completely filled out, you need to send an appeal by clicking on the appropriate button.
Going to court
Citizens can appeal to the arbitration court if they consider that the decisions or actions of the tax authorities:
- Do not respect their rights and interests in the field of entrepreneurship and other economic activities;
- Illegally impose obligations on them;
- Create other obstacles.
Info
The applicant can apply to the court no later than 3 months from the moment when he became aware of a violation by the tax service of his rights. If the deadline for submitting an application was missed for a good reason, the court has the right to restore it.
In the event that the decision of the arbitration court did not satisfy the applicant, he has the right to appeal this decision to the court of appeal, and then in the cassation proceedings carried out by the supreme (cassation) court.
Sample
Term for consideration of the complaint
The appeal sent to the tax inspectorate is registered within 3 days, after which it is considered within 30 calendar days.
In some cases, the review time may be extended by another 30 days, but no more. The official shall notify the applicant of the extension in advance.
The prosecutor's office considers appeals and makes decisions on them within 30 days.
The judge single-handedly examines cases challenging the illegal actions of the tax service and makes a decision within 3 months from the receipt of the application. This period may be extended by the judge on the basis of a reasoned application up to 6 months.
On the tasks, functions and powers of the Federal Tax Service of Russia. In particular, the Federal Tax Service organizes the reception of citizens, ensures timely and complete consideration of citizens' applications, makes decisions on them and sends the applicants answers within the time period established by the legislation of the Russian Federation (paragraph 5.16 of the Regulation on the Federal Tax Service, approved by Government Decision No. 506 of September 30, 2004).
We will tell you how to contact the Federal Tax Service of Russia or find out about the fate of your complaint in our material.
To the Federal Tax Service with circulation
You can apply to the Federal Tax Service in different ways:
- in a written form. To do this, you can send an appeal by letter to the address: 127381, Moscow, st. Neglinnaya, 23. Or you can bring the letter in person and send it to the expedition at the indicated address, having received a mark of admission on the copy of the letter;
- in electronic form from the official website of the Federal Tax Service on the Internet: nalog.ru / Electronic Services / Contact the Federal Tax Service of Russia;
- at a personal reception. At the same time, it is convenient to use the online recording service at the Federal Tax Service;
- orally by specially allocated telephone numbers of the Federal Tax Service: telephone of the Federal Tax Service contact center 8-800-222-22-22 or territorial tax authorities.
The appeal (including the complaint) is considered within 30 calendar days from the date of registration (part 1 of article 12 of the Federal law dated 02.05.2006 No. 59-ФЗ). In exceptional cases, the period for consideration of a letter to the Federal Tax Service of Russia can be extended by no more than 30 days, while the applicant must be notified in writing or by email about the extension.
You can send an appeal not only to the Federal Tax Service, but also to its territorial tax authorities, whose contacts can be found on the official website of the tax department at nalog.ru.
Track the fate of the appeal
Having submitted an appeal (complaint, application or proposal) to the Federal Tax Service, the progress and results of its consideration can be found on the website of the tax department: nalog.ru / Electronic services /
Both entrepreneurs and ordinary citizens face violations in the work of the tax inspection. Illegal imposition of fines, incorrect calculation of tax obligations, non-presentation of deductions, rudeness and lack of professionalism in the work of IFTS specialists - all these reasons make citizens think about how to write a letter to the tax authority.
The tax website states that citizens have the right to challenge the decisions or omissions of tax authorities if these acts violate their rights (Article 137 of the Tax Code). To report a violation and restore justice, it is necessary for specialists of the IFTS.
The claim is made in writing, in compliance with business vocabulary. It must be prepared according to the following sample:
- Name and address of registration of the author-citizen or full name and legal address of the applying organization.
- The number of the document published by the IFTS, the provisions of which are subject to appeal, a description of the actions of the tax authorities, which caused dissatisfaction with the author of the appeal. It is necessary to state the situation fully, but succinctly.
- Name of the IFTS (number, location) for which the company or individual decided to file a complaint with the tax office.
- A reference to the provisions of regulatory legal acts, confirming that the rights or legitimate interests of the author-compiler are violated.
- Requirements stated by the applicant.
In order not to be mistaken and not to miss important details, it is necessary to build on the sample application to the tax office.
In the appeal, it is recommended to indicate the contact details of the author (phone number, mail), where the tax authorities will send a response. In the narrative, it is not forbidden to state any facts that can shed light on the current situation.
The appeal is prepared in free form and signed by the author or his representative. In the second case, a power of attorney is attached to the appeal, confirming his authority.
The application to the IFTS must be accompanied by documentation confirming the correctness of the author-compiler. Sample tax application:
Application direction
Where to complain about the tax office? The appeal is sent to the IFTS, whose work has caused complaints from the citizen. Its employees will forward the application to a higher authority. You can submit a claim in the following ways:
- call the hotline;
- contact via the Internet (official site of the Federal Tax Service) - https://www.nalog.ru/rn77/fl/interest/complaint/;
- personally with a written statement;
- send a complaint by mail.
Phone complaint
To the tax inspectorate, you can call the hotline 8 800 2222222. Its specialists will advise a citizen or organization on issues of interest, record complaints (illegal fines or another example of a violation).
You can call a specific IFTS unit. The telephone directory is available on the official website of the tax office.
If you complain by phone, make sure that your complaint meets the following requirements:
- informational content;
- lack of insults and informal vocabulary;
- compliance with the IFTS;
- evidence of violation.
Practice shows that a phone call is the least effective method. To quickly restore justice, go to the website and write a complaint online or send a paper appeal in person (by mail).
Personal appeal
To transfer the appeal to the tax, you can visit this authority in person. A dissatisfied citizen has the right to go to a territorial body or central office. He will be asked to present a passport, they will find out what is the essence of the appeal. If verbal conversation is not enough, an IFTS officer will help to write a statement.
To get not to the ordinary specialist, but to the leader, a preliminary appointment is required. Depending on the degree of workload of the authorities, the schedule changes, and you need to be prepared to wait 1-2 weeks.
People who decide to write a tax application are traditionally given more attention than citizens who apply to the hotline. It is necessary to draw up an appeal in accordance with applicable rules and bring it to the address: Neglinnaya St., Moscow 23. Prepare two copies of the document: one will remain in the tax, the second will be returned to you with a receipt mark.
Another option is suitable for residents of regions who complain about IFTS. They write appeals and send them by mail to the specified address. It is necessary to choose the type of dispatch “registered”. Documents submitted in this way are considered in a standard manner.
When conducting their own business, entrepreneurs often have misunderstandings with higher authorities that have verification powers. This is especially true for resolving issues related to taxation, since violations of the law in this area are punishable quite strictly. However, if you are not guilty, you can apply with a counterclaim to the department, for this it is enough just to know where to complain about the tax inspection.
When can claims to the agency arise?
The existing relationship between taxpayers and the Federal Tax Service is far from always peaceful, especially those who run their own businesses and are forced to submit a huge amount of documentation to the department every quarter. In some cases, payers make a mistake and pay taxes in a larger amount than originally required. Someone does not pay any attention to this, and someone makes every effort to return their own money, most often it depends on the amount of payment.
To return, you must provide a written application to the IFTS and wait 30 days. In this case, the payer, in accordance with clause 6, has the right to submit his request for recalculation using the electronic form or personal account on the official website of the department, the only thing necessary for this is the availability of a confirmed electronic signature.
If after a month you have not been returned the money spent, you have every right to write a complaint to the tax inspection. According to Article 137 of the Tax Code of the Russian Federation, this can be done if it can be proved that untimely actions of the department entailed a gross violation of your civil rights. Usually this is not difficult, but if you are not confident in your own abilities, you can hire a lawyer for more detailed advice.
Where can I go with my problem?
Article 138 of the Tax Code of the Russian Federation answers in sufficient detail to the question of where to complain about the tax inspectorate if mistakes were made on its part when making the calculations. It is necessary to provide information on violations to a higher authority, which is the regional department of the Federal Tax Service. If you live in the region, you will have to go to the capital of the constituent entity of the Russian Federation to submit the appropriate application.
You can also send a written complaint to the Federal Tax Service of your region by mail, for this you need to clarify the address of the local government and its index. It is best to send a claim in a letter of declared value, then the chances that it will be delivered to the addressee in a timely manner increase significantly. If you are not ready to cooperate with Russian Post, you can use the services of commercial delivery services.
Pay special attention - you can file a complaint about the tax inspection with a higher authority only in your region. When traveling around the country, it is impossible to come to the local Federal Tax Service and write a statement stating that you have suffered from incorrect actions by the tax authorities in your region. Such an appeal will not be accepted, since it will require a large number of labor and time costs for consideration.
What should the statement contain?
Even if you have detailed information about exactly where you need to file your appeal, it is important to know how to write a complaint to the tax office correctly so that it is considered and satisfied. According to paragraph 2 of Article 139.2 of the Tax Code, your appeal must contain detailed information about the organization that does not agree with the actions of state inspectors: registration address and full name.
If you are an individual, you must specify the address of your residence permit and full name Also in the complaint it is necessary to note the name of the inspection, whose employees, in your opinion, made a serious mistake and thereby violated your rights. Next, you should indicate information about exactly what you are unhappy with, it is important to back it up with data from legislative acts. Then you can indicate your requirements, as well as indicate the method of notification of the result of the consideration of your appeal (by letter, using your personal account on the FTS portal, or using the TCS).
You can use the standard instructions on how to write a complaint to the tax inspectorate, but experienced payers recommend that you additionally indicate in the document a contact phone number, as well as an email address that may be needed by a higher authority to contact the initiator of the appeal. If necessary, you can attach additional papers to your letter that will be a confirmation of your words, this possibility is regulated by existing legislative acts, namely the Tax Code of the Russian Federation.
The person who submits it to the Federal Tax Service must sign the complaint. If for some reason the initiator of the appeal cannot do this, an autograph of his legal representative will suffice. It is very important that the latter, when visiting the tax authority, carry a notarized power of attorney, which allows him to perform certain actions instead of the initiator of the complaint. Only in this case the appeal will be registered.
What to do if there is no time to visit UFNS?
If you know where you can complain about the tax inspection, but do not have the physical ability to contact the relevant authorities, you can use the official website of the Federal Tax Service of the Russian Federation. When you visit the portal, the system automatically determines your location, however, it may malfunction, so it is important to monitor this point. If the wrong city is displayed, select the correct one, and then continue to work with the site.
To register an appeal, you need to select the "Individuals" section, after going to the corresponding page, you will need to go down to its bottom. This is where the line “Filing a complaint to the tax authorities” that interests us will be located. This section allows you not only to register your own appeal, but also to conduct an appeal procedure on decisions already taken earlier, as well as to obtain additional information about possible further actions on current issues.
Information about where to complain about the actions of the tax inspectorate will also be indicated on this portal as an alternative option, but if you do not have at your disposal enough time for trips to government organizations, select the line "I want to file a complaint about actions / inaction of tax authorities. " Please note: this section will be available to you only if you entered your own personal account, and only after that began your search on the resource.
In the appeal you will be asked to fill out a number of fields: Name, TIN, your contact phone number, as well as information about which institutions you visited to resolve your issue, and the direct nature of your complaint. Next, you will be prompted to attach scanned documents with which you can confirm the incorrectness of the actions of the tax service specialists.
Be sure to note exactly how the inspection should provide you with an answer to your complaint. A distinctive feature of the use of this portal is that if you wish, you can set up SMS informing, with the help of which you can find out at what stage the process of considering your appeal is. If you do not receive notifications, you will need to contact the support service of the mobile operator to resolve the issue.
Where can I get an example for making a claim?
If you want to file a complaint about the inaction of the tax inspectorate, there is currently no model for its preparation as such. The reason for this is quite simple - absolutely every applicant has his own complaints about the work of the government department. However, there are certain standards that can be followed when drafting this appeal.
It is about specifying as many parameters as possible that can help higher-level specialists understand the problem. It is very important to leave contact information in your complaint, since the wording of the appeal may be unclear, and management may close such complaints in an unfounded status. The exception is those situations when you can call the author of the appeal and get an additional transcript on the issue of interest.
If you still need a sample when drawing up a complaint about the inaction of the tax inspection, you can use the form on the official website of the department, which is quite simple and understandable. In the absence of access to Internet resources, you can personally visit the Federal Tax Service and draw up your claim, guided by the information posted on the stands. Pay particular attention to the relevance of this data, as it may change periodically.
If you have questions, you can seek clarification from one of the on-duty specialists of the department, but be prepared for the fact that you have to withstand a fairly long queue. Recently, the department began to introduce an electronic record of the population, but this functionality is not available in all regions of Russia. You can also contact the regional tax office by phone and get all the necessary information. The call center is open around the clock, a call from any city is free.
What to do if UFNS could not resolve the issue?
If your appeal has been reviewed, but you are not satisfied with the result, you can send a complaint to the prosecutor's office for the tax office. Please note: the term for consideration of your appeal in this case will be about 30 days. The prosecutor working with your claim will be required to consider it in the manner prescribed by law, after which it must provide a decision with the appropriate comments.
In case of disagreement with the opinion of the prosecutor, you can use his comments and contact the courts. If you have previously appealed to the court and do not agree with the decision, the prosecutor's office can also conduct additional checks and, in case of violations, take measures aimed at bringing the perpetrators to administrative responsibility.
Should I go to court?
If you decide to file a complaint with the court about the tax inspection, please note that this can only be done after contacting the regional department of the Federal Tax Service. It should also be remembered that the period for consideration of your claim related to the inaction of the representatives of the department may be extended to 45 days. This happens when, for a decision, it is necessary to carry out a number of additional requests related to the tax history of the applicant.
If the court makes a positive decision in your favor, its execution can be suspended at the request of the defendant, the maximum period of delay is 6 months. At the request of the court to postpone the execution of the court order, the corresponding application must be considered by the higher authority within 5 days from the date of filing. If the request is granted, the parent body is obliged to notify all participants in the process within 3 days from the date of such a decision. Remember that if you suddenly decide to withdraw your appeal to the court, you will not be able to re-file an appeal on this issue.
Based on world practice, we can conclude that the courts quite often take the side of the injured party. Consideration of such cases does not take a lot of time, which is very convenient for both parties. However, most often claims arising are resolved in a pre-trial order, since the agency is not interested in obtaining a bad reputation and additional time costs.
What is the complaint procedure?
Even if you know who to complain about does not mean that you have to rush headlong into the central office of this service in your region. Initially, a claim must be submitted to your branch of the Federal Tax Service. Specialists of the tax service will be required to transfer it to a higher authority, they have 3 working days for this, the countdown is made from the moment the appeal is received.
In parallel, the inspection, in which the complaint was received, is obliged to get rid of all the violations that are indicated in the statement. After eliminating all the shortcomings, the district authority reports to the management about the work done, relevant information should be received there within 3 days after its completion. In the event that no violations have been identified, the submitted claim will be rejected. That is why it is important that your appeal sent to the tax service is really relevant and not distract specialists from their work.
You should also pay attention not only to whom to complain about the tax office, but also when to do it. According to existing legislation, the taxpayer has the right to file a complaint about incorrect actions of the controlling body within 12 months from the moment when he learned about the violation. In the event that an individual or legal entity missed the deadline for filing a claim for a good reason, they can be restored by the regional department of the Federal Tax Service.
Where to go in the capital?
If you live in the capital, the question of where to complain about the Tax Inspectorate in Moscow may become relevant at any time. Since a large number of payers live in the largest city in the country, they often have to experience malfunctions in various systems, and taxation is no exception. To resolve all claims arising, you can contact the Office of the Federal Tax Service of the Russian Federation for Moscow, located at Khoroshevskoye Shosse, 12a. The institution is open from 9:00 to 18:00 from Monday to Thursday, and on Fridays from 9:00 to 16:45, Saturday and Sunday are days off.
Now that you know where to complain about the tax office in Moscow, it will be much easier for you to do this. The easiest way to get to the main Moscow office is by metro or electric train. Next to the institution is the Begovaya station of the Tagansko-Krasnopresnenskaya line and the railway station of the same name, where trains stop to Belorussky and Savelovsky stations. Public transport stops at the nearby Platform Begovaya stop, trolleybuses No. 20 and No. 35 run through it, as well as buses M6, T86, 27, 39 and 64.
How long does it take to review a claim?
There is an opinion that claims formed by legal entities are considered much faster, but this is not so. The main thing - you need to know who to complain about the tax inspection, individuals are in the same conditions with large companies. Regional tax service departments are obliged to make a decision based on the results of consideration of the complaint within 15 days from the receipt of the claim. Despite the fact that this period is quite clearly defined by existing legislation, it can be doubled for various reasons.
UFNS has the right to leave your claim unresolved, as well as to recognize the incorrect work of a controlled organization in whole or in part. In case of dissatisfaction with the decision, it is worth clarifying where to complain about the actions of the tax inspectorate and its higher authority, and where to appeal. The management is obliged to provide a response to the taxpayer within three business days from the date of completion of the consideration of the claim and decision.
Why may your appeal not be taken to work?
Information on how to file a complaint with the tax office, where to write a claim and how to protect your rights may not be useful to you. There are a number of reasons why representatives of the Federal Tax Service may reject the appeal and refuse to re-compile it. One of the main reasons why this often happens is the lack of the signature of a taxpayer or an authorized person authorized to do so.
If you forgot to indicate in your appeal what exactly you were dissatisfied with and why the tax authorities violated the law, they may not consider it. Late submission of a claim may also be rejected if its creator fails to prove the presence of factors that prevented him from timely contacting the Federal Tax Service. It is often enough that the taxpayer independently withdraws his own complaint a few days after filing it. This action automatically negates the need to consider the complaint.
The rules for the refusal of the Federal Tax Service Service to consider a complaint are regulated by Article 139 of the Tax Code of the Russian Federation, it is with its help that you can navigate the situation. If there is information about where to complain about the work of the tax inspectorate, some payers quite often file complaints on the same issues, and often get rejected. The department’s specialists do not have a large number of temporary resources, and cannot consider the same complaints, therefore they are forced to reject them. If the district service has managed to eliminate the violations revealed by the taxpayer before the higher authority has considered the claim, then work on it is also not carried out.
Can I anonymously complain about the work of the tax office?
Sometimes it happens that you seem to know where to complain about the tax inspection, and you have good reasons for this, but you don’t want to provide your own data for some reason. It is impossible to submit an application anonymously, since for successful processing it is necessary to indicate the full name, taxpayer identification number, and the phone number by which you can contact the claimant. Application forms posted in the district inspectorates, and the form in the personal account of the taxpayer on the site, provide for the entry of this information.
However, there is still the possibility of leaving an anonymous appeal. If you have Internet access, you can place an open letter on the official portal of the Federal Tax Service. Thus, you can use the knowledge about where to complain about the inaction of the tax office for its intended purpose. When publishing text, the system will ask you to specify a name, contact phone, email and city of residence. If you want to keep your identity a secret, enter absolutely any data into the fields. Remember that the text you compiled will be available for viewing to thousands of portal users, so adhere to the rules of business ethics when compiling it.
What should be considered when forming the appeal?
If you nevertheless decide to write a complaint about the decision of the tax inspectorate, make sure that it was indeed taken incorrectly towards you. If in doubt, seek the assistance of a civil law practitioner for advice. Why is it important? According to former tax officials, there is a prejudice to those taxpayers who make unreasonable claims, often their letters are examined through their sleeves.
When you know where to complain about the tax office, and in what cases it can be done, it will be much easier to build a process of communication with the government department. In no case should you threaten service employees with writing complaints, since your work directly depends on their correct operation. Conduct the dialogue as correctly as possible, with the help of the partner position you can ensure that you are heard.